BR-S-04: An Invoice that contains a Document level charge (BG-21) where the Document level charge…
Peppol BIS Billing 3.0.21 · UBL
Original rule text
[BR-S-04]-An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Standard rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID))) or not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))BR-S-04 is a fatal rule in the business layer of Peppol BIS Billing 3.0.21 · UBL. An invoice that breaks it is rejected. It refers to BG-21, BT-102, BT-31, BT-32, BT-63.
What this rule requires
For an invoice or credit note with a document level charge (cac:AllowanceCharge[cbc:ChargeIndicator=true()]) whose VAT category code is S and tax scheme is VAT, the rule requires at least one seller-side VAT/tax registration identifier. In UBL this is either a seller party cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID (covering Seller VAT Identifier BT-31 and Seller tax registration identifier BT-32; the test only checks that it exists, without restricting the tax scheme) or a cac:TaxRepresentativeParty/cac:PartyTaxScheme with tax scheme VAT and cbc:CompanyID (Seller tax representative VAT identifier BT-63). In CII the rule applies to each ram:SpecifiedTradeAllowanceCharge with ram:ChargeIndicator true, ram:CategoryTradeTax/ram:CategoryCode = S, and ram:TypeCode = VAT; there it requires the seller to have ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID VA or FC, or the tax representative to have ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID VA. Because the severity is fatal, a document that does not satisfy this will fail validation.
How to fix
If the invoice contains a standard-rated document level charge, add at least one of the required identifiers. In UBL: provide cbc:CompanyID under cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme (seller VAT/tax registration), or cbc:CompanyID under cac:TaxRepresentativeParty/cac:PartyTaxScheme with cac:TaxScheme/cbc:ID = VAT. In CII: provide ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID VA or FC, or ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID VA. Ensure the relevant element is present with an appropriate identifier value.
Guidance on this rule. The original text above is authoritative.
Where to go next
No published Peppol BIS Billing UBL release comparison lists a change to BR-S-04.
Validate an invoice against these rules · All release changes